Taxation Administration Act 2001
sec.90Investigator’s power to enter places for investigations
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sec.90 Investigator’s power to enter places for investigations
An investigator may enter a place if— its occupier consents to the entry; or it is a public place and the entry is made when it is open to the public; or it is a place used for conducting an enterprise and the entry is made when— the enterprise is being conducted; or the place is otherwise open for entry; or the entry is authorised by warrant. For the purpose of asking the occupier of a place for consent to enter, an investigator may, without the occupier’s consent or a warrant— enter land around premises at the place to an extent that is reasonable to contact the occupier; or enter part of the place the investigator reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier. For subsection (1) (c) , a place used for conducting an enterprise does not include a part of the place where a person resides. (sec.90-ssec.1) An investigator may enter a place if— its occupier consents to the entry; or it is a public place and the entry is made when it is open to the public; or it is a place used for conducting an enterprise and the entry is made when— the enterprise is being conducted; or the place is otherwise open for entry; or the entry is authorised by warrant. (sec.90-ssec.2) For the purpose of asking the occupier of a place for consent to enter, an investigator may, without the occupier’s consent or a warrant— enter land around premises at the place to an extent that is reasonable to contact the occupier; or enter part of the place the investigator reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier. (sec.90-ssec.3) For subsection (1) (c) , a place used for conducting an enterprise does not include a part of the place where a person resides.
- (a) its occupier consents to the entry; or
- (b) it is a public place and the entry is made when it is open to the public; or
- (c) it is a place used for conducting an enterprise and the entry is made when— (i) the enterprise is being conducted; or (ii) the place is otherwise open for entry; or
- (i) the enterprise is being conducted; or
- (ii) the place is otherwise open for entry; or
- (d) the entry is authorised by warrant.
- (i) the enterprise is being conducted; or
- (ii) the place is otherwise open for entry; or
- (a) enter land around premises at the place to an extent that is reasonable to contact the occupier; or
- (b) enter part of the place the investigator reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier.